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PeerBasis
Compensation Comparability Determination

Open Arms Development Corporation

Executive Director / CEO

EIN 311519424
OH · NTEE L99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tracy Jones, Executive Director / CEO ($45,540) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tracy Jones — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,371 total compensation of comparable organizations → $193,788 $45,540
$15,36110th
$26,34725th
$55,592Median
$74,49875th
$111,13590th
$45,540This org · 42nd
p10$15,361
p25$26,347
p50$55,592
p75$74,498
p90$111,135
$45,540

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Main Street Apartments Inc CA$369,002 President $21,168 $16,813 2025
Grace Place Inc MN$366,805 Presidentexecutive Director $53,083 $49,523 2024
123 Crawford Street Inc MA$372,992 Cfo $1,616 $1,371 2024
Architectural Salvage Warehouse Of MI$389,144 Executive Di $76,648 $74,695 2024
Montana Fair Housing Inc MT$347,061 Executive Director $68,450 $69,664 2024
Warriors Center For Women Hardeman County TN$344,209 Executive Director $33,208 $32,957 2024
The Innovative Housing Institute Inc MD$340,116 Executive Dir. $93,148 $84,649 2023
Usvets - Arizona CA$399,672 President & Ceo $18,095 $15,188 2023
Bleeding Disorders Association SC$401,157 Director $75,000 $76,055 2023
Coronado Interfaith Housing Corporation CA$402,681 President $12,848 $10,475 2024
Turn The Hearts CA$332,375 Director Of Operations $24,000 $20,145 2023
Mercy House Ministries Inc TX$329,287 Director $57,430 $54,239 2024
Harmony Village Senior Nonprofit Housing Corp MI$415,474 Administrator $48,655 $47,415 2024
Miracles Happen Recovery Residence GA$416,035 Executive Di $45,000 $43,981 2023
Car Housing Affordability Fund CA$420,324 Treasurer $47,274 $39,679 2023
Jacksonville Community Land Trust Inc FL$424,173 Executive Director $137,461 $125,523 2023
Potter's House Mission Inc PA$424,203 President $73,455 $71,204 2023
330 East 4th Street Housing Development Fund NY$311,159 Vice President $61,207 $53,762 2023
Midwifery Education Accreditation MN$307,222 Executive Director $117,783 $109,883 2024
Housing Works Lyman Prospect Hdfc NY$302,476 Secretary $27,348 $24,022 2023
Los Sures 101 South 3rd Housing NY$434,107 Executive Director $17,573 $15,435 2023
Anayat House Inc TX$300,277 Executive Director $63,723 $61,960 2023
Helping Hands Fund MT$441,450 Executive Director $26,209 $26,674 2024
St Croix Family Resource Center MN$442,046 Executive Director $76,879 $69,873 2025
Asbury Arms North Inc FL$445,308 Ceo/presiden $36,488 $33,319 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to OH cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default42nd
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted75th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Tracy Jones) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 48 similarly situated organizations (Same NTEE sector (L99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,540 is reasonable (approximately the 42nd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.